Larry Inc. manufactures toy cars in three processes: Molding, Assembly, and Packaging. Materials are added at the beginning of the process in the Molding and Assembly departments. However, materials are added at the end of the process in Packaging Department. The following information is given for the Packaging Department for the month of September:

Units in beginning work in process, September 1 (30% complete) 11,000

Units started and completed during September 14,400

Units in ending work in process, September 30 (40% complete) 9,500

Larry's equivalent whole units for materials in the Packaging Department for September using FIFO method would be?